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Operational Auditing--Fall 20056-1 Audit Preparation 4 Establish obj. & scope 4 KTT--Gather background info 4 Select resources 4 Contact auditee 4 Prepare.

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Presentation on theme: "Operational Auditing--Fall 20056-1 Audit Preparation 4 Establish obj. & scope 4 KTT--Gather background info 4 Select resources 4 Contact auditee 4 Prepare."— Presentation transcript:

1 Operational Auditing--Fall 20056-1 Audit Preparation 4 Establish obj. & scope 4 KTT--Gather background info 4 Select resources 4 Contact auditee 4 Prepare preliminary program 4 Report planning 4 I/A approval

2 Operational Auditing--Fall 20056-2 Nature of Objectives 4 Review 4 Compliance 4 Evaluation 4 Combination of the above

3 Operational Auditing--Fall 20056-3 Scope 4 What (interest) & How (activity) 4 Scope is based on: –Adequacy of controls –Effectiveness of controls –Quality of performance

4 Operational Auditing--Fall 20056-4 Linkage of Obj. & Exam 4 See page 287 in text.

5 Operational Auditing--Fall 20056-5 Program Preparation 4 Audit preparation 4 Initial survey 4 Systems review 4 Detailed operations review (TBD) 4 Reporting issues 4 Wrap-up procedures 4 Exhibit 7-3 on p. 299

6 Operational Auditing--Fall 20056-6 Preliminary Survey 4 Opening conference –Agenda –Tone & teamwork 4 On-site tour--MBWA 4 Document study 4 Auditee analysis 4 Analytical procedures –Ratios –Objectives KTT

7 Operational Auditing--Fall 20056-7 Internal Control Review 4 Description 4 Evaluation –Matrix Objectives Results Risks Controls Evaluation 4 Reassessment--Go or no go

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